search query: @author Hodgson, A. / total: 7
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| Author: | Hodgson, A. Okunev, J. Willett, R. |
| Title: | Accounting for intangibles: a theoretical perspective |
| Journal: | Accounting and Business Research
1993 : SPRING, VOL. 23:90, p. 138-150 |
| Index terms: | ACCOUNTING THEORIES DISCLOSURE MEASUREMENT |
| Language: | eng |
| Abstract: | This paper uses a transactions theory approach to analyze some of the measurement and disclosure issues involved in accounting for goodwill and other intangibles. the recent professional and academic literature is reviewed and the traditional economic theory approach to interpreting accounting issues in these areas is criticized. A form of transactions theory called 'Statistical Transactions Theory' is then used to investigate several conceptual problem areas, notably: the definition of goodwill and fair values; the distinction between goodwill and other intangibles; and capitalization, amortization and valuation issues. |
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